National Repository of Grey Literature 112 records found  beginprevious83 - 92nextend  jump to record: Search took 0.00 seconds. 
Comparison of tax harmonization of corporate income taxes and tax competition in the European Union and United States of America
Paichlová, Tereza ; Láchová, Lenka (advisor) ; Klazar, Stanislav (referee)
Subject of the diploma thesis is to describe common and distinct characteristics of European Union and United States of America's tax harmonization and tax competition, with focus on the corporate income taxes. It comprises characterization of both systems, it defines theirs strong and weak points and it points out significant states regarding tax competition. Main research task of the diploma thesis was to find some improving suggestions for European Union, based on United States of America's experience.
Analysiss of tax systems in developing countries
Martinová, Jitka ; Láchová, Lenka (advisor) ; Sedmihradská, Lucie (referee)
Thesis deals with the tax systems, specifically with tax system of selected developing countries (Kazakhstan, Ukraine, China, India, South Africa and Ghana). First, briefly introduce each country, according economic indicators. Then introduce tax systems (especially the tax quata and tax mix) of selected developing countries and all groups of countries (as defined by Internationa Monetary Fund).
Perspective on Taxation of Motor Vehicles in the EU and Impact of Crisis on Automotive Industry
Maryško, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This work is devoted to the issue of taxation of motor vehicles, which is nowadays particularly crucial problem mainly due to the increasing impact of transport on the environment. Transport belongs among the five main issuers of CO2 into the atmosphere. Transport contributes almost 16% to the total emissions and road transport contributes 7% to this part. Because of this reason, the European Commission created and proposed a new form of taxation on the use of motor vehicles. This proposal is based on CO2 emissions and vehicle weight. Every single car producer will be forced to reach its specific goals until the year 2012. Emissions should be reduced to the threshold of 120g/km. Another way to battle emission of pollutants into the air are EURO emission standards, which establish binding limits for certain types of pollutants for brand-new vehicles. Afterwards, there is paid the attention to the current situation in the Czech Republic. Road tax (supplemented with time and power charging) has the main role in motor vehicle taxation. Nevertheless, people are presently facing the world economic crisis. Therefore, car producers have to spend a great force in order to remain on the market and it is not an easy task. In conclusion, I deal with financial aid, which had to be given into the automotive industry to let it survive. Just in Europe, car industry employs over 12 million people and fills public budgets with 360 trillion euros on average. It means that it is absolutely necessary to support this kind of industry at present.
Taxation in France during financial crisis
Bušovská, Monika ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
The aim of this work is a detailed description of French taxation system in 2008 and analysis of its changes for 2009. In the work are used the newest data available and practical examples are illustrated. Descriptive method is used for snapping of French taxation in 2008. Analysis of changes of tax system for 2009 and comparisons with the year 2008 follow. The result of description of tax system for 2008 is a statement, that high tax burden is in France and taxation is considerably complicated and is not transparent especially for amount of exceptions and other conditions. Reaction to negative changes of economy, which took place during financial crisis, is change of taxation for 2009. These changes cause further increase of tax burden of work, but they also increase tax revenue of the French republic. The revenue should be used to increase economic growth and deficit reduction of France. According to OECD well-timed reaction to financial crisis will bring less economic damages than in other European states. France should focus on reducing national expenditure and boost competitiveness of French companies by decreasing tax burden of work and limitation welfare benefits.
Local fees and real estate taxes in Opava town
Konvička, Michal ; Láchová, Lenka (advisor) ; Láchová, Lenka (referee)
This Bachelor work deals with the systems of local fees and real estate taxes in Opava town. The implementation of local coefficient at the real estate tax and the influence of income of fees at the waste disposal and the liquidation of municipal waste by assigning the maximal rate is taken into account in this work. The first part of this thesis, in a general point of view, describes general village financing and present legislative adjustments of local fees property taxation. The second part of this work focuses on the analysis of local fees in the period between 2001 and 2008 and establishing the maximal rate at local fees for waste disposal and liquidation of municipal waste. The third part of this work includes the analysis of property tax in the period between 2001 and 2008 and income increasing when implementing the local coefficient.
The analysis of health care system in Germany
Beneda, Tomáš ; Maaytová, Alena (advisor) ; Láchová, Lenka (referee)
The diploma paper analyses the health care system in Germany with a view to principles of organization and financial relations in the system. After short description of historical system development follows brief analysis of incomes. Then there is made the analysis of the health care system focused on the expenditures. In this chapter there are presented the segments of health care, way of their organization, forms of payment and analysis of expenditures between the years 1995 and 2007. An unavoidable part of this paper is also the selection of positive constructional elements of health care system and their recommendation for application in the system of Czech Republic.
Sustainability of public finance and results of reforms in Finland
Váchová, Petra ; Kubátová, Květa (advisor) ; Láchová, Lenka (referee)
The graduation theses "Sustainability of public finance and results of reforms in Finland" is dealing with devolopment of finnish reforms of public finance since 1990 until now.The first part describes the tax system of Finland and the main part of thesis analyzes the reforms of public finance and tax reform. The aim of this dissertation is strike a balance of sustainability of public finance and to find perspectives and recommendation for Czech republic.
Zdanění nemovitostí v USA
Soldátová, Zuzana ; Láchová, Lenka (advisor)
Bakalářská práce se věnuje analýze amerického systému zdanění nemovitostí. První část práce se zabývá obecnou charakteristikou systému zdanění ve Spojených státech. Druhá kapitola je věnována samotnému daňovému systému zdanění nemovitostí za pomoci využití statistik, za jejichž pomoci je systém analyzován z globálního hlediska. Třetí kapitola popisuje zdanění ve státě New Jersey, tedy ve státě s největším zatížením daněmi z nemovitostí. Čtvrtá kapitola se věnuje zdanění nemovitostí ve státě New Mexico.
Rodinné zdanění v zemích EU
Klossová, Šárka ; Láchová, Lenka (advisor)
Práce je věnována rodinnému zdanění v zemích Evropské unie. Zabývá se harmonizací daní a zmapováním situace podpory rodin v jednotlivých zemích EU. Hlavní část práce je zaměřena na rodinné zdanění v Německu a jeho porovnání se společným zdaněním manželů v České republice. Porovnání obou systémů je založeno na konkrétních případech, které mohou při společném zdanění nastat.
Vývoj daňového systému Malty a Kypru
Kesnerová, Zuzana ; Láchová, Lenka (advisor)
Bakalářská práce se věnuje analýze daňového systému Malty a Kypru a jeho jednotlivých složek. První kapitola se zabývá daňovou kvótou a daňovým mixem a jejich vývojem v těchto zemích včetně srovnání s EU. Druhá kapitola je věnována samotnému daňovému systému, je zde popsána konstrukce daně z příjmů fyzických osob, daně z přidané hodnoty a daně z příjmů společností. V závěrečné třetí kapitole je podán přehled o současném investičním klima - investničních pobídkách a dalších výhodách pro podnikání na Maltě a Kypru.

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